2016 (12) TMI 470

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....karwar : The appellant filed Bill of Entry No. 3328236 dated 20.09.2013 for clearance of old and used tyres claiming classification under CTH 40122020 for 4,910 numbers of goods with assessable value declared as Rs. 17,01,599.53/-. It appeared to Revenue that old and used tyres fall under schedule III Part B- List of Hazardous Wastes Applicable for Import & Export of Hazardous Waste (Management, ....

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....f Rs. 3,40,000/- under Section 125 of the Customs Act, 1962 and ordered re-export of the same goods and also imposed penalty of Rs. 1,70,000/- on appellant under Section 112 (a) of Customs Act, 1962. Aggrieved by the said Order-in-Original, appellant preferred appeal before Commissioner (Appeals), Noida who passed Order-in-Appeal No. NOI/CUSTM/000/APP/407/2014-15 dated 23.03.2015 holding that he d....

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....stablished from the examination report of the Customs Officers that the consignment in the instant case comprised old and used tyres in reusable condition having substantial residual life and not scrap of tyres. (c) Consignment being of old and used tyres does not get covered by provision of Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008. Appellant further relied ....

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....15 dated 08.04.2015 in the case of M/s. Jibran Overseas vs. C.C., Ghaziabad passed by Division Bench of this Tribunal and compared their case with the relied upon case laws under similar facts and circumstances and urged that the said case law is squarely applicable to their present case. 4. Learned D.R. relied upon the impugned Order-in-Original and Order- in-Appeal. 5. I have carefully gone th....